No, you really don't have to subtract.
2 PLUS -1 equals 1

So, in D1 enter:
=C1

And in D2 enter:
=C2*(C2<"")+D1

And drag down to copy as needed.

This will repeat the last calculation to any empty rows that do not have any
figures entered yet.

If you would prefer to see zeroes for these as yet not entered rows, try
this formula in D2:
=(C2<"")*(C2+D1)
--
HTH,

RD

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"Myrna" wrote in message
...
Register Bank Cash Cumm Cash
Money Deposit Over (over short)
(short)

$704.89 $704.32 $-0.57 $0.57
$766.86 $769.44 $+2.58 $2.01
$563.71 $563.61 $-0.10 $1.91
$678.18 $677.86 $-0.32 $1.59
$875.26 $875.15 $-0.11 $1.48

How do I create the formula for the last column. Having troubles if the
column before is a positive number to add, but is negative I have to
subtract.

Myrna

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Thank you